PCAOB Announces 2023 Inspection Plans
April 17, 2023
The PCAOB has issued Spotlight — Staff Priorities for 2023
Inspections. The publication discusses selected areas of
focus for the PCAOB’s inspections program, including:
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Fraud risks.
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Auditing and accounting risks.
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Risk assessment and internal controls.
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Considerations related to financial services.
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Broker-dealer-specific considerations.
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Mergers and acquisitions, including de-SPAC transactions.
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Digital assets.
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Use of the work of other auditors.
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Quality control.
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Other areas of inspection.